JurisCoop: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JurisCoop
Largest movements
- Cash +€481,895
up €481,895 (+78.4%), from €614,290 to €1.1m
mainly Trade debts (+€317,912) and Net result for the year (+€132,935)
- Receivables within one year -€43,812
down €43,812 (-54.4%), from €80,506 to €36,694
of which Trade receivables: -€44,043
- Tangible fixed assets +€13,199
new in 2025: €13,199
of which Furniture and vehicles: +€7,312
- Trade debts +€317,912
up €317,912 (+45.2%), from €702,868 to €1.0m
- Profit (loss) carried forward +€132,935
up €132,935, from -€102,503 to €30,432
- Gross operating margin +€127,124
up €127,124 (+347%), from €36,664 to €163,788
- Staff costs -€9,571
down €9,571 (-25.8%), from €37,076 to €27,505
- Depreciation +€2,535
new in 2025: €2,535
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €694,895 | €1,149,096 | +€454,201 | +65.4% |
| Fixed assets | 21/28 | €100 | €13,299 | +€13,199 | +13,199% |
| Tangible fixed assets | 22/27 | - | €13,199 | +€13,199 | |
| Land and buildings | 22 | - | €5,887 | +€5,887 | |
| Furniture and vehicles | 24 | - | €7,312 | +€7,312 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €694,795 | €1,135,797 | +€441,002 | +63.5% |
| Amounts receivable within one year | 40/41 | €80,506 | €36,694 | -€43,812 | -54.4% |
| Trade receivables | 40 | €60,199 | €16,156 | -€44,043 | -73.2% |
| Other amounts receivable | 41 | €20,307 | €20,539 | +€232 | +1.1% |
| Cash at bank and in hand | 54/58 | €614,290 | €1,096,185 | +€481,895 | +78.4% |
| Deferred charges and accrued income | 490/1 | €0 | €2,919 | +€2,919 | |
| Total equity and liabilities | 10/49 | €694,895 | €1,149,096 | +€454,201 | +65.4% |
| Equity | 10/15 | -€80,503 | €52,432 | +€132,935 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,503 | €30,432 | +€132,935 | |
| Provisions and deferred taxes | 16 | €338 | €338 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €338 | €338 | = | 0.0% |
| Pensions and similar obligations | 160 | €338 | €338 | = | 0.0% |
| Amounts payable | 17/49 | €775,061 | €1,096,327 | +€321,266 | +41.5% |
| Amounts payable within one year | 42/48 | €707,636 | €1,023,903 | +€316,266 | +44.7% |
| Trade debts | 44 | €702,868 | €1,020,780 | +€317,912 | +45.2% |
| Suppliers | 440/4 | €702,868 | €1,020,780 | +€317,912 | +45.2% |
| Taxes, remuneration and social security | 45 | €4,769 | €3,123 | -€1,646 | -34.5% |
| Remuneration and social security | 454/9 | €4,769 | €3,123 | -€1,646 | -34.5% |
| Accrued charges and deferred income | 492/3 | €67,424 | €72,424 | +€5,000 | +7.4% |
| Remuneration, social security and pensions | 62 | €37,076 | €27,505 | -€9,571 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,535 | +€2,535 | |
| Other operating charges | 640/8 | - | €550 | +€550 | |
| Gross operating margin | 9900 | €36,664 | €163,788 | +€127,124 | +347% |
| Operating profit (loss) | 9901 | -€412 | €133,198 | +€133,611 | |
| Financial income | 75/76B | €552 | €0 | -€552 | -100% |
| Recurring financial income | 75 | €552 | €0 | -€552 | -100% |
| Financial charges | 65/66B | €246 | €264 | +€18 | +7.4% |
| Recurring financial charges | 65 | €246 | €264 | +€18 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | -€106 | €132,935 | +€133,041 | |
| Profit (loss) for the period | 9904 | -€106 | €132,935 | +€133,041 | |
| Profit (loss) for the period to be appropriated | 9905 | -€106 | €132,935 | +€133,041 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.